This report provides a detailed review of public expenditure on education in Kano State. The focus is on education and training provision that is funded by state and local governments as well as households and other private sector contributions. Education organisations that are the direct responsibility of the federal government, principally federal universities and Unity secondary schools are not covered by the report. The main objective of the review is to analyse (a) the sources and uses of expenditures on education by state and local governments at all levels; and (b) assess efficiency and equity effects of public spending on education. On the basis of this analysis, projections are made concerning future student enrolments, staffing and construction requirements, and recurrent and capital expenditures. According to the 2006 Population Census, Kano State has a population of 9.38 million. CWIQ household data indicate that the 2005/06 population growth rate was 2.8 percent 1 . According to the NLSS survey, 50 percent of the population in Kano State live on USD 1 or less a day and are, therefore, considered to be living in poverty. In common with all the 36 states and FCT that comprise the Federal Republic of Nigeria, the education system in Kano State comprises of a nine-year basic education cycle (six years of primary school and three years of junior secondary school) followed by three years of senior secondary school. In 2004/05, there were 3446 primary and 767 secondary schools operating in Kano State enrolling a total of 1,395,000 and 257,000 students respectively. The SMOE has overall responsibility for six higher education institutions, which enrolled around 40,000 students in 2005/06. The main findings and conclusions of this review are summarised below; recommendations for the way forward are then presented for consideration and follow up action by the Kano State Government.